Incorrect.
On the tax example you have given, time and again evidence has shown that higher tax levels don't always bring in more tax revenues. It is not an emotive subject at all. The emotive part of your example only comes when asking people whether taxes should rise or not.
With the motorbike/heroin example, logically, there is no difference between allowing a child to take heroin for the thrill and allowing them to ride motorbikes for the thrill. That cannot be disputed. However, the real question is whether society (and/or yourself) deems one or the other more/less acceptable. That is an emotive question and one not of logic but of opinion.
For example, I don't think any children should take heroin for the thrill or otherwise, I wouldn't let mine race bikes, but I have no issue with others allowing their children to race bikes. That's a perfectly reasonable position to hold, but by your logic is somehow invalid? There's no logic to my position; I couldn't justify it with reason, but it is my position based on the morals I hold and what I deem to be acceptable or not.
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